---
title: "HSN Code for Artificial Teeth & Fittings | HSN 90212900 GST Rate"
description: "Find HSN and GST Rates for 90212900 related to Artificial Teeth & Fittings with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90212900/"
---

# HSN Code 90212900: Artificial Teeth & Fittings

- [Section 18: Guide to HSN Section 18](https://busy.in/hsn/section-18/)
- [Chapter 90: Optical & Medical Instruments](https://busy.in/hsn/chapter-90/)
- [Sub-chapter 9021: Orthopaedic appliances & hearing aids](https://busy.in/hsn/sub-chapter-9021/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Artificial teeth and dental fittings : Other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 90212900 ?

It includes Orthopaedic & Medical Appliance Accessories | Other

### How should mixed supplies be billed when Artificial Teeth & Fittings is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Artificial Teeth & Fittings; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Artificial Teeth & Fittings?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Artificial Teeth & Fittings?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### How much GST applies to Artificial Teeth & Fittings?

Under HSN 90212900, Artificial Teeth & Fittings attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Artificial Teeth & Fittings?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Any common misclassification issue with Artificial Teeth & Fittings?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 90212900 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹46 Cr (−19.13% YoY) — 0.0012% of India's total exports
- Imports: ₹498 Cr (+13.44% YoY) — 0.0082% of India's total imports
- Trade balance: −₹453 Cr (Deficit); surplus rank #11833 of 12657 HSN codes
- Share of Sub-Chapter 9021: 1.16% of its exports; import side 6.00%
- Rank within Sub-Chapter 9021: #8 of 10 by export value; import-side #6

### Key metrics

- Export CAGR: 18.55% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3747 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +87.86% in FY 2019-20
- Contribution to Sub-Ch. 9021: 1.16% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90212900

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9021 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9021 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 16.39 | 0.0007% | — | 1.76% | 240.64 | 0.0067% | — | 6.52% | −224.25 | #4349 |
| FY 2019-20 | 30.79 | 0.0014% | +87.86% | 2.72% | 255.23 | 0.0076% | +6.06% | 6.47% | −224.44 | #3565 |
| FY 2020-21 | 26.37 | 0.0012% | −14.36% | 2.14% | 111.42 | 0.0038% | −56.35% | 4.51% | −85.05 | #3833 |
| FY 2021-22 | 48.75 | 0.0016% | +84.87% | 3.09% | 226.46 | 0.0050% | +103.25% | 5.31% | −177.71 | #3398 |
| FY 2022-23 | 37.94 | 0.0010% | −22.17% | 1.68% | 363.89 | 0.0063% | +60.69% | 5.59% | −325.95 | #3843 |
| FY 2023-24 | 56.26 | 0.0016% | +48.29% | 1.73% | 439.23 | 0.0078% | +20.70% | 5.73% | −382.97 | #3358 |
| FY 2024-25 | 45.50 | 0.0012% | −19.13% | 1.16% | 498.25 | 0.0082% | +13.44% | 6.00% | −452.75 | #3747 |

- CAGR (7-year): exports 18.55%/yr, imports 12.90%/yr (consistently Deficit)

## Key trade insights: HSN Code 90212900 export-import analysis

### Consistent export growth: 18.55% CAGR over 7 years

India's exports under HSN Code 90212900 have grown at a compound annual rate of 18.55% over 7 fiscal years, rising from ₹16.39 Crore in FY 2018-19 to ₹45.50 Crore in FY 2024-25.

### HSN Code 90212900 ranked #3747 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90212900 ranks #3747 out of 12657 HSN codes by total export value. Within Sub-Chapter 9021, it ranks #8 of 10. By trade surplus, it ranks #11833 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 90212900 exports

The strongest single-year export movement for HSN Code 90212900 was recorded in FY 2019-20, when exports surged by 87.86% over the prior year.

### India records a trade deficit of ₹452.75 Crore in HSN Code 90212900 goods

In FY 2024-25, India's imports of ₹498.25 Cr exceeded exports of ₹45.50 Cr, resulting in a trade deficit of ₹452.75 Crore — ranking #11833 of 12657 by surplus magnitude.

### Import growth of 12.90% CAGR signals rising demand for Artificial Teeth & Fittings

India's imports under HSN Code 90212900 have grown at 12.90% CAGR, reaching ₹498.25 Crore in FY 2024-25.

### HSN Code 90212900 contributes 1.16% of Sub-Chapter 9021 exports — ranked #8

Among the 10 HSN codes under Sub-Chapter 9021, HSN Code 90212900 ranks #8 by export value — accounting for 1.16% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.00% share (rank #6).

## Related HSN Codes in Sub-Chapter 9021

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 90213900: Artificial body parts: Other](https://busy.in/hsn/hsn-90213900/) | ₹1,504 Cr |
| #2 | [HSN Code 90213100: Artificial joints](https://busy.in/hsn/hsn-90213100/) | ₹853 Cr |
| #3 | [HSN Code 90211000: Orthopeaedic Or Fracture Appliances](https://busy.in/hsn/hsn-90211000/) | ₹759 Cr |
| #4 | [HSN Code 90219090: Orthopaedic & Medical Appliance Accessories \| Other](https://busy.in/hsn/hsn-90219090/) | ₹491 Cr |
| #5 | [HSN Code 90212100: Artificial teeth and dental fittings](https://busy.in/hsn/hsn-90212100/) | ₹140 Cr |
| #6 | [HSN Code 90214090: Hearing aids: Other](https://busy.in/hsn/hsn-90214090/) | ₹70 Cr |
| #7 | [HSN Code 90219010: Other : Parts and accessories of hearing aids](https://busy.in/hsn/hsn-90219010/) | ₹49 Cr |
| #8 | HSN Code 90212900: Artificial Teeth & Fittings (this hsn code) | ₹46 Cr |
| #9 | [HSN Code 90214010: FM Hearing Aid System](https://busy.in/hsn/hsn-90214010/) | ₹7 Cr |
| #10 | [HSN Code 90215000: Pacemakers for Heart Muscle Stimulation, Excluding Parts](https://busy.in/hsn/hsn-90215000/) | ₹4 Cr |